1998 (1) TMI 165 - AT - Central Excise

Summary

The judgment concerns the eligibility of Modvat credit for input material chemicals used in the phosphating plant of a manufacturer of motor vehicles. The Appellate Tribunal upheld the impugned order, citing a previous decision where chemicals used in the process of phosphate coating were considered essential for ensuring the quality of motor vehicle parts. The Department's appeal was rejected. (Case Citation: 1998 (1) TMI 165 - CEGAT, MUMBAI)